Abstract:This study focuses on the internalization of moral values among students in facing the challenges of modernization, such as moral degradation and youth relations. This study uses qualitative methods. The data analysis techniques…
chniques in this study are data presentation, data discussion, and conclusion drawing. The results of this study identify four key aspects, namely: 1) Pre-learning planning for students is very important to determine the aspects of learning that will be implemented in the classroom, 2) The implementation of ISMUBA learning based on moral knowing and feeling will focus more on students' moral education, 3) Teachers' exemplary behavior as role models for students because good activities must be exemplified first, and 4) Learning projects/training students' skills through learning outside the classroom trains students to face daily challenges and fosters moral action. The main challenges in moral internalization include a lack of teacher role models, a lack of supervision of outside classroom activities, and external factors due to the influence of social media. Therefore, this study recommends cooperation among educators, namely schools, teachers, and families, to strengthen the effective moral internalization of students.
Abstract:In today's competitive era of globalization, management plays a strategic role in optimizing the performance of Islamic educational institutions to produce high-quality human resources. This study aims to examine the implementation…
lementation of management functions—particularly the planning function—and their contribution to achieving educational goals. The planning function, which includes needs identification, vision and mission setting, goal determination, and evaluation, has been shown to enhance institutional effectiveness through optimal resource utilization, clear direction, and adaptability to change. Additionally, this research highlights the importance of leadership, innovative learning strategies, and the integration of technology as key factors in the success of educational management. Despite facing various challenges such as limited resources and resistance to change, educational institutions can overcome these obstacles through appropriate managerial strategies, stakeholder engagement, and continuous improvement. The findings of this study are expected to contribute to the development of more effective and responsive management practices within the context of Islamic educational institutions in Indonesia.
Abstract:The conflict surrounding the Rempang Eco-City National Strategic Project (PSN) on Rempang Island, Batam City, Riau Islands Province, is one of the most complex development policy crises of the past decade. This study analyzes…
lyzes the neglected environmental disaster mitigation dimensions in the acceleration of the Rempang Eco-City PSN from nine environmental perspectives, while evaluating whether the cancellation of this strategic development policy is a normatively and empirically justifiable choice. Using a qualitative research approach with a case study design, the study combines regulatory analysis based on legal documents including Laws, Government Regulations, Presidential Regulations, Ministerial Regulations, Environmental Impact Assessment (AMDAL) documents, and the Batam City Spatial Plan (RTRW) with field data from secondary sources compiled between 2023–2025. The findings reveal four main conclusions: (1) regulatory incoherence exists between Permenko Ekuin No. 7/2023 and Law No. 32/2009 on Environmental Protection and Management (PPLH) as well as Law No. 27/2007 on Coastal Zone Management; (2) the AMDAL process was carried out procedurally without participatory substance and was only initiated after the conflict erupted; (3) environmental impacts including threats of deforestation of protected forests, mangrove ecosystem degradation, and sea sand exploitation have not been adequately mitigated; and (4) resistance from approximately 80% of affected residents indicates a failure of the Free, Prior, and Informed Consent (FPIC) principle. The most recent development shows that through Presidential Regulation (Perpres) No. 12 of 2025, signed by President Prabowo Subianto on February 10, 2025, Rempang Eco-City is no longer listed among the 77 national strategic projects. This study recommends a comprehensive policy evaluation for Rempang Island development based on an independent AMDAL review, fulfillment of the rights of the Malay indigenous community, and a moratorium on all construction activities until legal certainty is established.
Abstract:Cut and fill calculation is an essential stage in open-pit mining activities to determine the volume of soil or rock that must be excavated (cut) and deposited (fill) based on elevation changes between the actual topographic…
phic conditions and the planned mine design. This study aims to analyze the results of cut and fill volume calculations using GEOVIA Surpac software in a coal pit area. The data used include topographic maps obtained from RTK (Real Time Kinematic) surveys. The calculation results show a total cut volume of 805.42 MT and a fill volume of 2.09 MT, with a net volume of 803.33 MT, using a rock density of 1. The use of Surpac has proven effective and accurate in calculating material volumes and supporting the optimization of mine design.
Abstract:The development of a glass manufacturing plant within the Rempang Eco City project on Rempang Island, Riau Islands Province, represents the Indonesian government's strategy to promote investment and accelerate economic growth…
rowth through the National Strategic Project (PSN) framework. Despite its potential to increase investment, create employment opportunities, and strengthen industrial competitiveness, the project has generated social conflict and environmental concerns. This study aims to analyze the policy rationale underlying the Rempang–Galang glass factory development, examine its implications for social and environmental justice, and evaluate the policy using William N. Dunn’s policy evaluation model. This research employs a qualitative case study approach. Data were collected through a systematic literature review of policy documents, reports from government institutions and civil society organizations, and relevant academic publications. The data were analyzed using content analysis based on the theoretical frameworks of social justice, environmental justice, and public policy evaluation. The findings reveal that the Rempang–Galang development policy is primarily driven by economic growth and investment-oriented objectives. Its implementation has led to an unequal distribution of development benefits and burdens, reflected in the risks of community relocation, loss of living space, pressure on coastal ecosystems, and the emergence of agrarian conflicts. Evaluation based on Dunn’s criteria indicates persistent challenges related to equity, responsiveness, adequacy, and appropriateness. The study concludes that a more participatory, equitable, and sustainable development approach is required through stronger protection of local community rights, inclusive environmental governance, and a fairer distribution of development benefits.
Abstract:Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not…
ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Abstract:This study examines the visual symbols and cultural values contained in the Marhum Pekan Tomb, one of the historical sites inherited from the Siak Sri Indrapura Sultanate which is the cultural identity of Pekanbaru City.…
City. The purpose of this study is to reveal the meaning, philosophical values, and forms of acculturation of Islamic culture with local Malay traditions represented through the physical form and ornamentation of the tomb. This study uses a qualitative descriptive method with Erwin Panofsky's iconographic approach which includes three stages of analysis, namely pre-iconography, iconography, and iconology. Data sources were obtained through field observations, in-depth interviews, as well as literature and documentation reviews. The results of the study show that visually (pre-iconography), the Marhum Pekan Tomb displays the architectural characteristics of the Selaso Jatuh Kembar House, the use of Malay regalia, stepped jirat forms, and headstones with gender-differentiating shapes, all of which are a blend of local and Islamic culture. Based on the iconographic analysis, all ornaments in the form of plant and flower motifs contain symbolic meanings of purity, fragrant names, good deeds, and obedience to Islamic teachings that prohibit the depiction of living creatures. Meanwhile, iconological analysis reveals the fundamental meaning that this tomb complex is a tangible manifestation of the Malay people's philosophy of life, namely "Adat bersendi Syarak, Syarak bersendi Kitabbullah". The tomb of Marhum Pekan is not merely a burial place, but also evidence of the history of Islamic-Malay civilization and the collective memory of the community, which confirms that the development of Pekanbaru City grew and developed on a foundation of religious values and harmonious local cultural wisdom.
Abstract:This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial…
ncial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.
Abstract:Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine,…
dicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.